ANALISIS ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA MENARA ASRI BAKERY KOTA PROBOLINGGO

This research based on the formulation and purpose of study tower scenic bakery in probolinggo for analyzing determination base price production a method activity costing. The kind this using quantitative descriptive according to primary data skunder. Variables used it is composed costing price. Production. analysis if from report costs years 2018 which includes data, raw material labor, overhead cost as object research. Data collection techniques consisting interview , observation well documentation, Based goods through abc or costing, It further analyzes results obtained torn bread with ABC method. can be concluded that calculation hpp salty at rate per unit Rp.3,965.6 after burden